AAR cannot give ruling on issue already decided by any Authority

In re Vinit Gloves Manufacturing Pvt. Ltd. (GST AAR West Bengal)

In addition to the fact that the applicant has not made the application in FORM GST ARA-01 on the common portal, the first proviso to sub-section (2) of section 98 of the GST Act speaks that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act.

During the course of hearing, the authorised representative of the applicant submits that the proper officer has already decided the issue and disposed of the application for refund.

The instant application is, therefore, found liable for rejection. The aforesaid observation has been brought to the notice to the authorised representative of the applicant in terms of provision laid down in sub-section (2) of section 98 of the Act ibid who has admitted the same.

The application is, therefore, rejected in terms of sub-section (2) of section 98 of the GST Act.

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